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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 2. Imposition of Tax 30101-30131.6›ARTICLE 1. Tax on Distributors 30101-30111

§ 30107

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

The taxes resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section 30008 shall be paid by the user or consumer.

(Amended by Stats. 1989, Ch. 634, Sec. 14. Effective September 21, 1989.)

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California Revenue and Taxation Code

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